Federal Income Tax Tables 2021
Tables for Percentage Method of Withholding.
(for Wages Paid in 2021)
The following payroll tax rates tables are from IRS Publication 15 T. The tables include federal withholding for year 2021 (income tax), FICA tax, Medicare tax and FUTA taxes.| Tax | Maximum Earnings | Rate |
| Social Security Tax | $142,800.00 | 6.20% for the employee and 6.2% for employer |
| Medicare | Unlimited | 1.45% for employee and employer |
| over $200,000 ($250,000 for married couples filing jointly) | Additional 0.9% for the part in excess of $200,000 in a calendar year. Employee only. |
For 2019 and earlier W-4Deductions per dependent: $4,300.00 if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is
NOT checked.
For 2020 and later W-4If the box in W4 Step 2 is not checked, substract standard $12,900 for married filling jointly, $8,600 for single or head of household. If box in W4 Step 2 is checked, 0 decuction.
STANDARD Withholding Rate Schedules (Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked.)
| If the Adjusted Annual Wage Amount (line 2a) is at least ... | but less than... | The tentative amount to withhold is | Plus this percentage... | of the amount that the Adjusted Annual Wage exceeds |
|---|
| Married Filing Jointly |
| $0 | $12,200 | $0 | 0% | $0 |
| $12,200 | $32,100 | $0.00 | 10% | $12,200 |
| $32,100 | $93,250 | $1,990.00 | 12% | $32,100 |
| $93,250 | $184,950 | $9,328.00 | 22% | $93,250 |
| $184,950 | $342,050 | $29,502.00 | 24% | $184,950 |
| $342,050 | $431,050 | $67,206.00 | 32% | $342,050 |
| $431,050 | $640,500 | $95,686.00 | 35% | $431,050 |
| $640,500 | | $168,993.50 | 37% | $640,500 |
| Single or Married Filing Separately |
| $0 | $3,950 | $0.00 | 0% | $0 |
| $3,950 | $13,900 | $0.00 | 10% | $3,950 |
| $13,900 | $44,475 | $995.00 | 12% | $13,900 |
| $44,475 | $90,325 | $4,664.00 | 22% | $44,475 |
| $90,325 | $168,875 | $14,751.00 | 24% | $90,325 |
| $168,875 | $213,375 | $33,603.00 | 32% | $168,875 |
| $213,375 | $527,550 | $47,843.00 | 35% | $213,375 |
| $527,550 | | $157,804.25 | 37% | $527,550 |
| Head of Household |
| $0 | $10,200 | $0.00 | 0% | $0 |
| $10,200 | $24,400 | $0.00 | 10% | $10,200 |
| $24,400 | $64,400 | $1,420.00 | 12% | $24,400 |
| $64,400 | $96,550 | $6,220.00 | 22% | $64,400 |
| $96,550 | $175,100 | $13,293.00 | 24% | $96,550 |
| $175,100 | $219,600 | $32,145.00 | 32% | $175,100 |
| $219,600 | $533,800 | $46,385.00 | 35% | $219,600 |
| $533,800 | | $156,355.00 | 37% | $533,800 |
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Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 IS checked.)
| If the Adjusted Annual Wage Amount (line 2a) is at least ... | but less than... | The tentative amount to withhold is | Plus this percentage... | of the amount that the Adjusted Annual Wage exceeds |
|---|
| Married Filing Jointly |
| $0 | $12,550 | $0.00 | 0% | $0 |
| $12,550 | $22,500 | $0.00 | 10% | $12,550 |
| $22,500 | $53,075 | $995.00 | 12% | $22,500 |
| $53,075 | $98,925 | $4,664.00 | 22% | $53,075 |
| $98,925 | $177,475 | $14,751.00 | 24% | $98,925 |
| $177,475 | $221,975 | $33,603.00 | 32% | $177,475 |
| $221,975 | $326,700 | $47,843.00 | 35% | $221,975 |
| $326,700 | | $84,496.75 | 37% | $326,700 |
| Single or Married Filing Separately |
| $0 | $6,275 | $0.00 | 0% | $0 |
| $6,275 | $11,250 | $0.00 | 10% | $6,275 |
| $11,250 | $26,538 | $497.50 | 12% | $11,250 |
| $26,538 | $49,463 | $2,332.00 | 22% | $26,538 |
| $49,463 | $88,738 | $7,375.5 | 24% | $49,463 |
| $88,738 | $110,988 | $16,801.50 | 32% | $88,738 |
| $110,988 | $268,075 | $23,921.5 | 35% | $110,988 |
| $268,075 | | $78,902.13 | 37% | $268,075 |
| Head of Household |
| $0 | $9,400 | $0.00 | 0% | $0 |
| $9,400 | $16,500 | $0.00 | 10% | $9,400 |
| $16,500 | $36,500 | $710.00 | 12% | $16,500 |
| $36,500 | $52,575 | $3,110.00 | 22% | $36,500 |
| $52,575 | $91,850 | $6,646.50 | 24% | $52,575 |
| $91,850 | $114,100 | $16,072.50 | 32% | $91,850 |
| $114,100 | $271,200 | $23,192.50 | 35% | $114,100 |
| $271,200 | | $78,177.50 | 37% | $271,200 |
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